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2021 (7) TMI 779 - HC - VAT and Sales TaxRectification of mistake - mistake apparent on the face of record or not - petitioner was not afforded an opportunity of personal hearing while passing of the endorsement - violation of principles of natural justice - HELD THAT:- No doubt petitioner has addressed an Email to the Assessing Officer on 25.04.2021 stating that additional statements were being filed along with certain attachments. Additional submission is also enclosed at Annexure-'C'. A perusal of which would reveal that the petitioner had sought to resile from the earlier declaration in VAT Form 240 that has been made pursuant to inadvertent error that has been recorded in the sales record that was reflected in VAT Form 100 filed in the month of November, 2016 where the sale return has been inadvertently mentioned as ₹ 66,80,58,118/- instead of the actual sale return of ₹ 6,60,85,118/-. A perusal of the re-assessment order would indicate that the Assessing Officer has considered substantially the contention of the petitioner regarding discrepancy in VAT Form 240 which is on the basis of an inadvertent error in VAT Form 100 for the month of November, 2016. The Assessing Officer having recorded a finding, the correctness or otherwise including the aspect of filing a revised VAT Form 240 is a matter open to be considered in the substantive remedy and it cannot be stated that non-taking of notice of Email on 25.04.2021 as amounting to violation of principles of natural justice requires re-assessment order to be set aside on that sole ground, when there has been substantial adherence to the principles of natural justice - where error is on the basis of wrong declaration by the petitioner admittedly that has crept in declaration in VAT Form 100 form with respect to sale declaration of November, 2016, the said aspect is kept open to be considered in a substantive remedy of appeal, and no ground is made out for interference in these proceedings. The petitioner shall appear before the respondent to avail of the opportunity of personal hearing and to facilitate consideration of his application for rectification afresh on 09.07.2021 - Petition allowed in part.
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